“Resident” means an individual who is domiciled in the State of Rhode Island or an individual who maintains a permanent place of abode in RhodeIsland and spends more than 183 days of the year in Rhode Island.
For purposes of the above definition, domicile is found to be a place an individual regards as his or her permanent home – the place to which he or she intends to return after a period of absence. A domicile, once established, continues until a new fixed and permanent home is acquired. No change of domicile results from moving to a new location if the intention is to remain only for a limited time, even if it is for a relatively long duration. For a marriedcouple, normally both individuals have the same domicile.
Any person asserting a change in domicile must show:
(1) an intent to abandon the former domicile,(2) an intent to acquire a new domicile and(3) actual physical presence in a new domicile